Yes, employed income is assessed on a payments basis rather than an accruals basis.

If the money isn't immediately needed, some will sacrifice bonuses into personal pensions and employers will often agree to top the gross payment up with the employers national insurance element. Did it a few times myself.

EDIT: Normally, both employee and employer will want such arrangements documented, especially where they are designed as a retention mechanism. The employee may well appreciate the security of having it set out properly and the employer may want to make any terms and conditions clear for example (1) whether or not entitlement accrues pro-rata during the financial year or (2) whether the bonus is conditional on the employee being still in employment and not working notice and that kind of thing.

Tax laws can vary by country and region, so it's crucial to understand the specific rules that apply to your situation. Some jurisdictions may have rules about when income is recognized for tax purposes, and it may depend on whether you are on a cash basis or accrual basis for tax reporting.

To ensure you have the most accurate and up-to-date information, consider consulting with a tax professional who can provide advice based on your specific circumstances and the tax laws applicable in your jurisdiction. They can guide you on how to report this income and any potential impact on your tax liability for the respective years.

Your company's payroll will close on the 5th April 2023 at the end of the tax year. From 6th April any payments processed can only be in the 2024/25 tax year.